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Methodological aspects of the analysis of performance and assessment of the financial condition of business entities

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In modern conditions, the activities of organizations should be based on the principles of efficiency. The company uses various sources of financial resources to generate capital. It is important to know the limits of the change in the volumes of certain types of sources of funds, which inevitably lead to the transformation of the financial condition. Financial stability ensures survival in market conditions. The generalization of scientific research has shown that most authors consider the need for the introduction of modern methods, indicators and standards to control the financial condition of the organization as the basis for increasing efficiency. Despite a wide range of works revealing the essence, methods and methods of analyzing the financial results of an enterprise, additional research requires a search for new directions and practical ways to apply analysis models in order to increase the efficiency of enterprises. The aim of the work is to systematize the methods and techniques for analyzing the results of operations and assessing the financial condition of organizations, developing recommendations for monitoring and managing financial condition. The article discusses the points of view of various authors on the essence of the category “financial condition”. Features of the application of financial statements and changes in its content to international standards are disclosed. The article systematizes the categories, indicators and methods of assessing financial condition and analysis of financial results. The approaches used in modern literature to the analysis of financial results, liquidity and solvency assessment are considered. Systematized criteria and models for assessing the financial stability of the organization.Subject of research – methodological techniques and methods for analyzing financial results and assessing the financial condition of enterprises and organizations. In the process of writing the article, methods were used: abstract-logical, analysis, synthesis, graphic, and others. The result of the study is the systematization and critical analysis of the methods and techniques for assessing the financial condition and practical recommendations for their application.

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